To complete Part III:

Complete line 1 through line 3 to figure the amount of excess tax you may offset by credits.

Identify which sections of Part III you may use to take your tax credits. Credits without carryover provisions are listed on Schedule P (540) in Section A1, Section B1, and Section B3 and may be taken only in these sections. See the Credit Table for a list of credits. This table identifies the sections of Part III in which you may take these credits.

If you have credits in Section B, complete line 11 in addition to the lines for your credits.

Enter the credit code and the credit name in the space provided. See the Credit Table for the credit code. Do not enter the same credit code or name on more than one line within a section.

Complete column (a) through column (d) for each line on which you are taking a credit. See " Column (a) through Column (d) Instructions ."

If your credits are taken in more than one section, complete each section before going to the next section.

Once you complete Part III, see " How to Claim Your Credits ."